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e) Retained earning-
Retained earnings are a portion of a company's profit that is held or retained from net income at the end of a reporting period and saved for future use as shareholder's equity. It is net income after deducting dividend.
Please refer the manual for more details how to enter the retained earnings.
https://userguide.firstbit.ae/display/FBH/Retained+Earnings+Accrual+on+Capital+Reserve
(Retained Earnings Accrual on Capital Reserve)
f) Non- Controlling interest- It is the portion of a subsidiary corporation's stock that is not owned by the parent corporation.